CRAWFORD v. COMMISSIONER

Docket No. 22057-95.

72 T.C.M. 999 (1996)

T.C. Memo. 1996-460

Douglas James Crawford v. Commissioner.

United States Tax Court.

Filed October 10, 1996.


Attorney(s) appearing for the Case

Douglas James Crawford, pro se. Stuart Spielman and Gordon L. Gidlund, for the respondent.


MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to the Taxable Year 1990 and petitioner's Cross-Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 1990. Respondent contends that this Court...

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